会计财务管理-上市公司现金股利政策研究.docxVIP

PAGE PAGE IV 上市公司现金股利政策研究 摘 要 随着我国社会经济的飞速发展，上市公司在市场经济中的地位越来越稳定，逐渐成为经济发展的重要载体。上市公司的股利分配政策直接影响城乡居民的财产收入。目前，中国高度重视居民收入问题，想要努力提高城乡居民的财产收入。在这种背景下，股利分配政策的重要性尤为重要。国家正在制定与人民生活发展相关的政策和制度。在此基础上还需要考虑股利分配的影响。在现代企业财务管理中，最重要的三个问题是如何分配投融资活动和利润。对于上市公司而言，股利政策是其融资和投资经济活动的延伸，也是其利润分配的重要组成部分。本文基于此，首先论述了现金股利政策的研究背景和意义，然后探讨了现金股利政策的相关理论，接着阐述了我国上市公司现金股利政策的影响因素，最后提出了对策和建议。对于规范上市公司现金股利政策，为管理者的投资决策提供参考意义。 关键词：上市公司；现金股利政策；影响因素 Abstract With the development of Chinas social economy, the status of listed companies in the market economy has become more and more stable, and has gradually become a very important carrier in economic development. The dividend distribution policy in listed enterprises directly affects the property income of urban and rural residents. At present, China attaches great importance to the income of residents and strives to improve the property income of urban and rural residents. Under this background, the significance of dividend distribution policy is particularly important. The state also needs to refer to the impact of dividend distribution on the formulation of policies and policies concerning the development of peoples livelihood. Among the modern enterprise financial management, the most important three issues are investment activities and financing activities and how to distribute profits. For listed companies, dividend policy is an extension of their financing and investment economic activities, and it is the most important among their distribution profits. One of the contents. It is of great significance for listed companies to adopt a stable and reasonable dividend distribution policy, which can promote enterprises to establish a good corporate image and attract investors to invest for a long time, so that enterprises can obtain stable long-term investment funds and long-term development and operation of enterprises. In order to be guaranteed. This paper first introduces the research background and significance of the cash dividend policy, summarizes the relev